Problem 16-04A Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,297,376 as follows. Work in process, November 1 Materials $79,100 Conversion costs 48,800 $127,900 Materials added 1,601,380 Labor 226,000 Overhead 342,096 Production records show that 35,400 units were in beginning work in process 30% complete as to conversion costs, 664,800 units were started into production and 24,600 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process. Determine the equivalent units of production and the unit production costs for the Assembly Department. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Equivalent Units Cost per unit Determine the assignment of costs to goods transferred out and in process Costs accounted for Transferred out 931 PM Costs accounted for: Transferred out Work in process, November 30 Materials Conversion costs Total costs RIVERA COMPANY Assembly Department Production Cost Report For the Month Ended November 30, 2020 Equivalent Units Physical Conversion Quantities Units Materials Costs Units to be accounted for Work in process, November 1 Started into production Total units Units accounted for Transferred out Work in process, November 30 Total units Conversion Costs Materials Conversion Costs Total Unit costs Total Costs Equivalent units Unit costs Costs to be accounted for Work in process, November 1 Started into production Total costs Cost Reconciliation Schedule Costs accounted for Transferred out Work in process, November 30 Materials Conversion costs Total costs